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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-5-261: Classification of counties for administration of part.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 5 Ad Valorem Taxation of Property
  3. Article 5 Uniform Property Tax Administration and Equalization
  4. PART 1 Equalization of Assessments

For the purpose of administering this part, the counties of this state are placed in the following classes:

(1) Class I — Counties having less than 3,000 parcels of real property;

(2) Class II — Counties having at least 3,000 but less than 8,000 parcels of real property;

(3) Class III — Counties having at least 8,000 but less than 15,000 parcels of real property;

(4) Class IV — Counties having at least 15,000 but less than 25,000 parcels of real property;

(5) Class V — Counties having at least 25,000 but less than 35,000 parcels of real property;

(6) Class VI — Counties having at least 35,000 but less than 50,000 parcels of real property;

(7) Class VII — Counties having at least 50,000 but less than 100,000 parcels of real property; and

(8) Class VIII — Counties having at least 100,000 or more parcels of real property.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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